Question

A company operates at two activity levels: 70% and 80%. The fixed costs are ₹40,000. The variable costs are ₹52,000 at 70% activity and ₹61,000 at 80% activity. What is the  differential cost between these two activity levels?

A ₹7,000
B ₹8,000
C ₹9,000
D ₹10,000
E ₹12,000
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